Deluxe Fander, which uses a standart cost system, manufactured 20,000 boat fenders during 2004, using 141,000 square feet of extruded vinyl purchased at $1.05 per square foot Production required 420 direct labor hours that cost $12.50 hour. The direct materials standard was seven square feet of vinyl per fender, at a standard cost of $1.10 per aquans foot, The uber standset was 0.023 direct labor hour per tender, at a standard set of $11.50 per hour Read the requirement